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State Comptroller DiNapoli Releases Municipal & School Audits
… spending, and as a result, 353 purchases may not have been for proper department purposes. Main-Transit Fire … Auditors found 288 charges totaling $64,925 did not have adequate support, including a specific district purpose, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsTown of North Salem - Agricultural Exemptions (2018M-194)
… Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Springs Union Free School District - Payroll (2018M-222)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Kinderhook Central School District - Procurement (2018M-137)
… of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Cost-Saving Ideas: School District Auditing – Audit Committee
… on issues relating to the district’s internal and external audits. Selecting the audit committee You must select an …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeState Agencies Bulletin No. 1534
… The overtime earnings limit for 2017, 2018, and 2019 have been calculated by the New York State and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesState Agencies Bulletin No. 1450
… The overtime earnings limit for 2016, 2017, and 2018 have been calculated by the New York State and Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesCity of Albany – Payroll (2015M-110)
… that all requests for payment for unused vacation time have adequate supporting documentation for the accrued and …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Tuckahoe Common School District - Purchasing (2018M-228)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Hancock – Transfer Station Operations (2016M-255)
… self-sufficient, the price of transfer stickers would have to increase. Key Recommendations Consider a fee …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… employees. Key Findings The Board and District officials have not adopted adequate security policies and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonTown of Sidney – Budget Review (B4-16-13)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Bolton Central School District - Fund Balance Management (2018M-249)
… fund balance at the end of 2017-18 was $2.7 million or 29 percent of 2018-19 appropriations, exceeding the 4 … overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through 2018-19. The unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … Correctly calculate granted exemptions. Report the transfer of four properties with agricultural exemptions to … not require new owners of these properties to submit a new application as required. Key Recommendations Ensure granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Cortland County - Claims Audit and Check Printing (2018M-247)
… not audited claims since 2015. The Finance Office clerks have access rights in the financial software to enter …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCandor Fire District – Controls Over Financial Activities (2014M-268)
… of expenditures. The cash receipts process did not have an audit trail beginning with the initial point of cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Otsego County – Cost of Temporary Housing (2015M-97)
… counties to identify critical differences in the strategies employed for temporary housing. … Otsego County …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Wyoming County – Selected Financial Activities (2015M-94)
… or contracts for insurance coverage. County officials have not adopted comprehensive written cash receipts policies …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94